Guatemala vs Poland
Corporate Tax Comparison
Time of Update: Guatemala: 4/06/2026 / Poland: 4/05/2026
Compare Guatemala and Poland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Guatemala vs Poland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Guatemala
Poland
General CIT Rate:
System on earnings: 25% on net income;
Simplified optional system: 7% on gross income
Simplified optional system: 7% on gross income
General CIT Rate:
19
CIT Return Due Date:
March 31
CIT Return Due Date:
Three months after the end of the tax year.
CIT Payment Due Date:
March 31
CIT Payment Due Date:
Three months after the end of the tax year.
CIT Estimated Payment Due Date:
System on earnings: Quarterly instalments;
Simplified optional system: Monthly, within the first ten working days of the month.
Simplified optional system: Monthly, within the first ten working days of the month.
CIT Estimated Payment Due Date:
Monthly installments are to be paid off by the 20th of the following month.
Withholding Tax (WHT)
Guatemala
Poland
Resident Withholding Tax (Dividend/Interest/Royalty):
5/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/19/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Guatemala
Poland
General Capital Gain Tax Rate:
10%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Guatemala
Poland
Composite Effective Average Tax Rate:
22.75%
Composite Effective Average Tax Rate:
15%
Composite Effective Marginal Tax Rate:
13.33%
Composite Effective Marginal Tax Rate:
-9.47%
